The content of Chapters 1 to 97 of the AHECC is defined in the Harmonized System, but the ABS has included two additional Chapters in which goods are not classified on a commodity basis.

CHAPTER 98 Special transactions and commodities not classified according to kind

This chapter includes:

donated or bequeathed goods;

goods re-exported from Australia after being imported for industrial processing;

goods exported from Australia which are to be re-imported after industrial processing; and

exports of mixed goods (including ship and aircraft stores being loaded on foreign registered ships and aircraft) where four or more commodities in a single consignment are reported, with a value of less than $5,000 for each commodity (excluding goods in bond subject either to excise or customs duty). Exports coded to AHECC item 9809.00.01 may include: small value ships' and aircraft stores; small value shipments of mixed goods; shipments of small value commodities associated with the initial installation of large scale projects. Goods requiring a permit should not be classified to this AHECC, but should be classified by kind. The exceptions are goods requiring an AQIS or Horticulture Australia permission and first aid kits.

Questions about the use of 9809.00.01 should be directed to the Classification Manager, telephone (02) 6252 5409. All other exports with values of $5,000 or more per commodity (including ships' or aircraft stores in bond and subject to excise or customs duty) should be recorded under their substantive AHECC items.

CHAPTER 99 Commodities and transactions not included in merchandise trade

This chapter includes goods that the United Nations defines as being outside the scope of merchandise trade statistics. Goods recorded in this chapter are known as non-merchandise trade and are not included in Australia's international merchandise export statistics.

Non-merchandise trade includes:

goods exported after being imported on a temporary basis - ships, boats, floating structures, goods for public exhibition and goods originally imported under Section 162 or 162A of the Customs Act, for example, racing cars and associated equipment for the Australian Grand Prix, NZ race horses for the Melbourne Cup, paintings for art exhibitions;

goods exported on a temporary basis and intended to be re-imported;

goods exported for repair, alteration or renovation and subsequent re-importation;

goods re-exported from Australia after being imported for repair, alteration or renovation;

passengers' personal effects for which a customs entry is required;

Goods exported by the Australian Defence Force, for use by the Australian Defence Force, for operational, training or military exercise deployment; and

miscellaneous commodities and transactions not included in merchandise trade including:
- ships' and aircraft stores not subject to excise or customs duty being loaded on Australian registered ships and aircraft
- Australian-owned airlines' and shipping companies' parts and equipment for use in servicing their aircraft or ships overseas
- exports by the Australian government for Australian representatives abroad
- exports by the Australian government for the administration of Australian territories.

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